Web Content Viewer
Current Agricultural Use Value (CAUV)

General Information

For property tax purposes, farmland devoted exclusively to commercial agriculture may be valued according to its current use rather than at its "highest and best" potential use. This provision of Ohio law is known as the Current Agricultural Use Value (CAUV) program. By permitting values to be set well below true market values, the CAUV normally results in a substantially lower tax bill for working farmers.

To qualify for the CAUV, land must meet one of the following requirements during the three years preceding an application for the CAUV:

  • Ten or more acres must be devoted exclusively to commercial agricultural use; or
  • If under ten acres are devoted exclusively to commercial agricultural use, the farm must produce an average yearly gross income of at least $2,500.

Applications for CAUV must be filed with the county auditor. Click here for a list of all county auditors throughout Ohio.

Current Agricultural Use Values

Each year, the Ohio Department of Taxation sets current agricultural use values for each of Ohio's soil types. The documents below were developed by the department to show current CAUVs and explain how these values were established.

2020 values:

  • 2020 CAUV Table – This document lists the current agricultural use values of both cropland and woodland for each soil type for use in counties with property reappraisals or updates in 2020.
  • Explanation of 2020 calculations - This document explains the method used to develop the 2020 values.
  • Informational presentation — This document was developed for a June 26, 2020 public hearing on 2020 values.
  • 2020 CAUV values by county and school district – Per Ohio Revised Code 5713.33, this workbook contains a spreadsheet with current agricultural use values aggregated by county, another spreadsheet with the CAUV values by school district, and a final spreadsheet listing school district names within each county within which they have territory.

2019 values:

2018 values:

2017 values:

2016 values:

2015 values:

2014 values:

2013 values:

2012 values:

 2011 values:

2010 values:

2009 values: